SIVA PRASAD REDDY BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD
In the result, the appeal of assessee in ITA
ITA 300/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Sept 2023AY 2017-18
Bench: Shri R.K. Panda & Shri Laliet Kumar
For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. T.H. Vijaya Lakshmi, CIT-DR
Section 132Section 139(1)Section 143(2)Section 153CSection 69
reassess his income in accordance with the provisions of Section 153A. Therefore, before a notice under Section 153C can be issued two steps have to be taken. The first step is that the Assessing
Officer of the person who is searched must arrive at a clear satisfaction that a document seized from him does not belong
